Eric helps a single mother named Harriet and her son Clarence to try to convince the IRS that she shouldn't be responsible for her ex-boyfriend's enormous debts. Annie confronts the kids about their lack of good manners after an incident at a ""Free Sunday Blue-Collar Special Lunch"" at a restaurant. The kids do not take Annie seriously and fool around. Meanwhile, Matt accuses Mary and Lucy of placing a personal ad in his name in the school newspaper for a date. Also, Simon and Ruthie try to figure out how to pay off Happy's accidental credit card and purchase.